Cash has always being disregarded in financial decision making since it involves investment and financing in short term period. However, it is an important component in firm financial management decision.

Ben-Caleb Egbide » Ben-Caleb, Egbide, an associate member of the Institute of Chartered Accountant of Nigeria (ICAN, received a B.Sc. in accounting from the University of Calabar, an MBA (Finance-capital market) from the university of Benin, Benin City and an M.SC. in Accounting (working Capital Management) from Covenant University Ota, where he is presently pursuing his Ph.D. program in Accounting (public... view full profile